Lacy v. Davis

• Decision Date: 10 October 1900
• Citation: 83 N.W. 784,112 Iowa 106
• Parties: LACY ET AL. v. DAVIS, TREASURER, ET AL.
• Court: Iowa Supreme Court

112 Iowa 106

83 N.W. 784

LACY ET AL.

v.DAVIS, TREASURER, ET AL.

Supreme Court of Iowa.

Oct. 10, 1900.

Appeal from district court, Dickinson county; Lot Thomas, Judge.

Suit in equity to restrain the collection of taxes assessed against certain property belonging to the Right Eminent Grand Commandery of the Knights Templar of Iowa. Plaintiffs, as trustees of the organization, allege that the property is exempt from taxation because used for charitable, benevolent, and religious purposes, and devoted to the appropriate objects of the institution. The trial court denied the relief asked, and plaintiffs appeal. Affirmed.Cory & Arnold, for appellants.

L. E. Francis, for appellees.

DEEMER, J.

The Right Eminent Grand Commandery of Knights Templar of Iowa is a branch of Freemasonry. It is the highest organization of Knights Templar in the state, and has supervisory power over all local commanderies. Its membership is made up of certain Knights Templar from subordinate lodges who have held offices therein, but any Knight Templar may attend its meetings. In the year 1885 it acquired title by gift to a tract of land on the shore of Spirit Lake, comprising something over 20 acres. Thereafter, and about the year 1892, it erected buildings on these grounds, one of which is about 100 feet in length by 30 in width, two stories high; another is about 30 by 40 feet, with a kitchen attachment (this building is also two stories high, the upper one being used as a hall for the meetings of the organization); and the third building is a bath house about 10 feet square. The first building named has about 100 rooms, each of which is furnished with a cot, a table, and two chairs. The second is the dining room, kitchen, and assembly hall; the kitchen and dining room being furnished with the usual utensils and fixtures necessary to the purposes intended. The grand commandery holds its annual sessions, that last for three or four days, on these grounds, and the members, with their families and invited guests, are privileged to occupy the rooms so long as they choose, for a nominal fee. Meals are prepared in the kitchen and served to members in the dining room, by some one engaged for that purpose, at but slightly more than cost. While the meetings of the commandery last but three or four days, all the Knights Templar are privileged to use the grounds and buildings during the summer season, for a nominal fee, and the evidence shows that for many years members of the order have made the grounds a summer resort. Most of these people have gone to the “Park,” as it is called, two or three weeks before the meeting of the grand body, and have remained two or three weeks after the meeting closed; although, as we understand it, they were privileged to stay and enjoy the advantages of the place as long as they pleased. A pier is built out into the lake, and boats land at this pier. Small pleasure boats are also kept, and bathing, boating, and other pastimes are...